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Home My WebLink About09-04-07 -.J 15056051058 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Number Date of Death OFFICIAL USE ONLY CountyCode Year INHERITANCE TAX RETURN RESIDENT DECEDENT 21 07 File Number '0102 Date of Birth 12/03/2007 03/12/1915 Decedent's Last Name Suffix Decedent's First Name MI Fannie p Lehr (If Applicable) Enter Surviving Spouse's Information Below Last Name MI Social THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ta') 1. Original Return 4. Limited Estate c:l 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required c:l 2. Supplemental Return c:l 4a. Future Interest Compromise (date of death after 12-12-82) c:l 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death c:l 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name DaytirnEj TEjlephoneNurnber 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o 8. Total Number of Safe Deposit Boxes <*t c:l James G. Nealon, III (717) 232~9900 Finm Name REGISTER OF WILLS USE ONLY 17110 N c'" -.J First line of address Second line of address or Post Office Correspondent's e-mail address:jnealon@ngplawfirm.com ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 ...J ~ .-J 15056052059 REV-1500 EX Fannie P Lehr RECAPITULATION 1. Real estate (Schedule A). ............................................ 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) C> Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) C> Separate Billing Requested... .. . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 207-07-9275 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)............................ ....... 11. 12. Net Value of Estate (Line 8 minus line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subjectto Tax (line 12 minus line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O 45 14,733.41 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 L 15. 16. 17. 18. 15056052059 25,033.92 1,196.27 11,496.78 11,496.78 14,733.41 14,733.41 663.00 663.00 C> ..-J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENTS NAME Fannie P Lehr STREET ADDRESS 1213 Mitchell Drive F:i1eJ'~umber ,0102 DECEDENTS SOCIAL SECURITY NUMBER 207-07-9275 CITY Mechanicsburg STATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C ) (2) 3. InterestJPenalty if applicable D. Interest E. Penalty TotallnterestJPenalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, 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. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SA) (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 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 ~ b. retain the right to designate who shall use the property transferred or its income; ............................................ D ~ c. retain a reversionary interest; or.......................................................................................................................... D [iJ d. receive the promise for life of either payments, benefits or care? ...................................................................... D [iJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. D [iJ 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? ........................................................................................................................ 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. 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 three (3) percent [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 zero (0) percent [72 P.S. 99116 (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 of the child is zero (O) percent [72 P.S. 99116(a}(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2} [72 P.S. 99116(a}(1}]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(a}(1.3)]. Asibling 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 Fannie Pauline lehr FILE NUMBER 21-07-0102 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. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH Highmark Premium Refund 324.72 2 M& T Account #1204554506 3 Ring 24,209.20 500.00 .. TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 25,033.92 REV-1509 EX+ (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Fannie Pauline Lehr FILE NUMBER 21-07-0102 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 A. Shirley A. Smith ADDRESS RELATIONSHIP TO DECEDENT 1213 Mitchell Drive Mechanicsburg, PA 17055 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 DECEDENT'S INTEREST 1. A. Selco Checking Account #XXXX90 1,143.80 50 571.90 2 A Selco Savings Account #XXXX90 1,248.73 50 624.37 / TOTAL (Also enter on line 6, Recapitulation) $ 1,196.27 ..... (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Cocklin Funeral Home 5,996.78 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Shirley A. Smith Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 1213 Mitchell Drive 1,000.00 City Mechanicsburg Year(s) Commission Paid: 2007 State PA Zip 17050 2. Attorney Fees 1,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Shirley A. Smith Street Address 1213 Mitchell Drive City Mechanicsburg Relationship of Claimant to Decedent Daughter State PA .Zip 17050 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 11,496.78 NEALON [N~~;~r----~~ I " ._____..___.;.\ PH: 717.852.7888 f\TTORNEYS AT LAW FAX: 717.852.8087 2411 N. FRONT ST. IlwusBuRG, PA 17110 PH: 717.232.9900 FAX: 717.236.9119 James G. Nealon, III, Esquire IN EALON@NGPLAWFIRM.COM August 27,2007 Glenda Farner Strasbaugh, Register of Wills Cumberland County Court House One Courthouse Square Carlisle, Pennsylvania 17013-3387 C) f......' ~:':-, ,;::-~.::-:: ~,--J, (/) ;-..., &-.,~;.] RE: Estate of Fannie Pauline Lehr No. 2007-00102 j ...!:-- -n , :1 Dear Ms. Strasbaugh: f',", _J Enclosed please find an original and two copies of the Inheritance Tax Return to be filed in the above estate. Enclosed also please find an original and one copy of a Family Settlement Agreement. I am enclosing a check in the amount of $35.00 representing the filing fee for both. Please return a time- stamped copy of each document to me along with the receipt in the envelope provided herewith. Should you need anything additional, please advise. '''''''- PERRY q- JAMES G. NEALON, III JGN/bak pc: Shirley A. Smith Encs: ~ -- -::::: - .. -- - - - - -- - :;.. - ........... ~ ~; .,1" _. "":.. == ::=-. - - -- --..,;. ~ r"..... ;;.;..~ .~ ~ . L _..- ,- ., /) .~..,.. - ~ (:' ~ T z >~ s=s ~ i 1=5'!=8 ~Ig~ i;r>!iI w~ >of ~ i~ ~ ()O()G) O>:JC:- ::l.CD3CD -. :J ~()O"Q. _CD 0 m 0> -o~Dr'" CD:J'":J~ :JoQ.:J :J c: () CD en en 0 ..., 'S..CDc:cn <cn:J~ O>.c -0> ~. c: '< en 0>l:l)()0" ..., 0 l:l) ......CDc:c: -....J ;:+ co ~ ::r-:J'" w 0;::0 I c: CD W enco W CD-' ex> en -....J CD ..., o ..... ~ Cii' T ." - :D en -t n r- )> en en 3: )> - ..... 'IIIIl i ~ c ~ (b ~ z o ''',J 0':1..." ,. I"ll,J '~~.,J 1...1'1 U", '.:11.....:1 ,. .j;;.. 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