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Home My WebLink About05-30-07 (2) . REV-1500 EX. (6-00) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ..... Z UJ o W U W o Custer Daniel, C DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) 3/6/2007 12/31/1958 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) W I- ::s:: :! en u a:::s:: w~u J:a:9 U~a:I < ~ 1. Original Return D 4. Limited Estate D 6 _ Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Return 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) OFFICIAL USE ONLY FILE NUMBER 2 1 -0 7 0 2 7 2 C'C5UNTYCOOE ----rE~ - - NUMBER- - SOCIAL SECURITY NUMBER 2 0 8 - 5 2 - 7 3 8 7 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER D 3. Remainder Return (date of death prior to 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- Z W C Z o D- en W a: a: o U THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS David H. Stone, Es uire 414 Bridge Street FIRM NAME (If Applicable) Stone La Faver & Shekletski TELEPHONE NUMBER 7177747435 New Cumberland PA 17070 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) (1 ) (2) (3) (4) (5) z o ~ < ...J :::>> ..... Q: < u w 0:: (6) 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) (7) (9) (10) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o t= < ..... :::>> ~ :E o u X < ~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 X _ (15) 8,419.65 X .045 (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 20. \Zl CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < (8) (11) . (12) (13) (14) OFFICIAL USE ONLY ,- \ '--; !~~~ + :,1 13,385.65 j I C,) C) 1 r'- _l-~._l 1'..) ,_:: i . c... 13,385.65 4,966.00 4,966.00 8,419.65 8,419.65 0.00 378.88 0.00 0.00 378.88 D d t' C I t Add ece en s ompl e e ress: SlREET ADDRESS 179 N. Enola Road CITY I 5T ATE I ZIP Enola PA 17025- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 378.88 Total Credits (A + B + C ) (2) 0.00 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. (58) Make Check Payable to: REGISTER OF WILLS, A GENT 0.00 0.00 378.88 378.88 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 [g] b. retain the right to designate who shall use the property transferred or its income; ........................................ D [g] c. retain a reversionary interest; or ...................................................................................................... 0 [R] d. receive the promise for life of either payments, benefits or care? .. ........................................................... 0 [g] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............................................................................................. D [g] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 [g] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 ~ 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 pe~ury, I declare that I have examined this return, 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 RETURN aO~ Q,t /Yj~ ADDRESS (JJ6 Springers Lane Ne umberland SIGNA TURE P. RE TH DATE 5"-)..'1-07 ADDRESS PA 17070 DATE )- PA 17070 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. ~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. 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. ~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. REV-1508 EX + (6-98) * COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Custer Daniel C 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. 0272 ITEM NUMBER 1 DESCRIPTION PNC Bank-Checking Acct. #5004287988 Principal $5,991.89, Int. $.78 VALUE AT DATE OF DEATH 5,991.89 2 PNC Bank-Checking Acct. #5004287988 - Accrued Interest 0.78 3 PNC Bank-Savings Acct. #5004673926 Principal $7,380.12, Int. $12.86 7,380.12 4 PNC Bank-Savings Acct. #5004673926 - Accrued Interest 12.86 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 13,385.65 REV-1511 EX +(12-99) * COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Custer Daniel C SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule I. FILE NUMBER 21 07 0272 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Sullivan Funeral Home-funeral expenses 3,999.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees David H. Stone, Esquire 750.00 3. Family Exemption: (If decedent's 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 Co. 87.00 5. Accountant's Fees 6. Tax Return Prepare~s Fees 7. Register of Wills-filing Inheritance Tax Return and Inventory 30.00 8. Reserve for closing expenses 100.00 TOTAL (Also enter on line 9, Recapitulation) $ 4,966.00 (If more space is needed, insert additional sheets of the same size) RE~_1513EX.(* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Custer D;::Inip.1 C 21 07 0272 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 [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Jennie A Metallo Lineal 8,419.65 50 Springers Lane New Cumberland PA 17070- 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.c:. roo ",),+;:)0 t"'.lQl/~l o PNCBAN< March 29, 2007 David H. Stone 414 Bridge Street P.O. Box E New Cumberland, P A 17070 RE: Estate of Daniel C. Custer, deceased SSN: 208-52-7387 DOD~ 3/6/2007 Dear Mr. Stone: In response to your request for Date of Death balances for the customer noted above7 our records show the following: Checking Account Account #5004287988 Established 03/01/2004 DANIEL C CUSTER DOD balance: 55,991.89 + $.78 accrued interest Savines Account Account #5004673926 Established 12/29/2005 DANIEL C CUSTER DOD balance: 57,380.12 + $12.86 accrued interest Please note that this office only provides date of death balances for deposit accounts (IRAs7 CDs, Checking and Savings accounts). We do Dot process any ftnancial traasactions or provide statements. If you need assistance with any of these items, please call1w888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. ~~~ RacheIle Wells 1-800-762-1775 P7-PFSC-04-F SOO fiJ1jt A vc. Pittsburgh PA 15219 Member FDIC TOTAL P.01