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Home My WebLink About09-18-07 (2) REV-1soO EX + (6-00) . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT I- Z W C W () W C W I- ~ ~Ul OIX~ wll.O :tOo " IX...J ""'11.10 II. c( OFFICIAL USE ONLY FILE NUMBER 2 1 -0 7 0 3 3 1 COuNTY"CoiiE -YEAR- - - NuMBeR- - DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) WALTON, VIRGINIA R. DATE OF DEATH (MM-DD-Year) SOCIAL SECURITY NUMBER A1KlA VIRGINIA R. SPIRK DATE OF BIRTH (MM-DD-Year) 3 4 9 - 3 0 - 4 459 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 01/29/2007 08/15/1938 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) [Xl 1. Original Return D 4. Limited Estate D 6. DecedentDied Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Return D 4a. Future Interest Compromise (dale 01 death after 12-12-82) D 7. Decedent Maintained a Living Trust (Attach copy of TrusQ D 10. Spousal Poverty Credit (dale 01 death between 12-31-91 and 1-1-95) SOCIAL SECURITY NUMBER D 3. Remainder Return (dale 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) z o i= <C ....I ~ l- ii: <C () W Q: I- Z W Q Z o lI. Ul W IX IX o o NAME MURREL R. WALTERS III, ESQUIRE FIRM NAME (If Applicable) COMPLETE MAILING ADDRESS 47,285.66 :2 .-:q J~J ;'; :J~ ~::2 .,~.::;~ ./) ;-;;;", PA 17055 co .--........ ,,---, 9~:r; ::0 --1 .."..,.-) 54 EAST MAIN STREET TELEPHONE NUMBER 717-697-4650 MECHANICSBURG 4,015.00 ~~ CD w a , I 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. Jointly 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= <C I- ::) D.. :!E o () ~ I- 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X _(15) 34,780.29 X .045 (16) X .12 (17) X .15 (18) (19) (8) 8,597.00 7,923.37 (11) (12) (13) (14) 51,300.66 16,520.37 34,780.29 34,780.29 1,565.11 1,565.11 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 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Decedent's Complete Address: STREET ADDRESS . 506 MILL RACE ROAD CITY I STATE I ZIP CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 1,565.11 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 0 + 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 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; ........................................................................... 0 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00 c. retain a reversionary interest; or ...................................................................................................... 0 00 d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............................................................................................... 0 00 3. Did decedent own an .in trust for" or payable upon death bank account or security at his or her death? ................. 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 00 0.00 1,565.11 1,565.11 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ADDRESS PA 17013 DATE . ('1 ~() 7 ADDRESS PA 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.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 of the 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. REV-1502 EX + (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER WALTON. VIRGINIA R. AlKlA VIRGINIA R. SPIRK 21 07 0331 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 DroDertv which is iointlv-owned with riaht of survivorshiD must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 47,285.66 506 MILL RACE ROAD CARLISLE, PA NET SALE PRICE TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 47,285.66 REV-1'5G8 EX + (6-98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WALTON. VIRGINIA R. FILE NUMBER AlKlA VIRGINIA R. SPIRK 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. 0331 ITEM NUMBER 1. DESCRIPTION 2000 CHEVROLET CAVALIER KELLEY BLUE BOOK VALUE VALUE AT DATE OF DEATH 4,015.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 4,015.00 REV-1511 EX+(12-99) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WALTON. VIRGINIA R. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER AlKJA VIRGINIA R. SPIRK 21 07 Debts of decedent must be reported on Schedule I. 0331 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. RONAN FUNERAL HOME 5,866.00 2. FUNERAL MEAL 200.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) DANIEL M. SPIRK (COMMISSION RENOUNCED) Social Security Number(s)/EIN Number of Personal Representative(s) StreetAddress 506 MILL RACE ROAD City CARLISLE State PA Zip 17013 Year(s) Commission Paid: 2. Attomey Fees MURREL R. WALTERS III, ESQUIRE 1,500.00 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 281.00 5. Accountanfs Fees 6. Tax Retum Preparer's Fees 7. LARRY W. SLUSSER - APPRAISAL OF 506 MILL RACE ROAD, CARLISLE, PA 300.00 8. LACY HAYES, ESQ.-INITAL CONSULTATION ABOUT ESTATE 450.00 TOTAL (Also enter on line 9, Recapitulation) $ 8,597.00 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (6-98) . SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF WALTON. VIRGINIA R. FILE NUMBER A/KJA VIRGINIA R. SPIRK 21 07 0331 Include un reimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. CHARLES J. DEHART, ESQ. CHAPTER 13 TRUSTEE CHAPTER 13 - FINAL PAYMENT 6,962.00 2. AGENCY AUTO INSURANCE CO. CAR INSURANCE 600.00 3. U.HAUL TRUCK RENTAL 60.00 4. AUTOMOBILE ADVERTISING AND CLEAN UP 75.00 5. DILLER TRASH REMOVAL FEE 50.00 6. EXPERT TIRE CAR INSPECTION & TIRE 176.37 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 7,923.37 7-';"~'* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER WALTON VIRr,INIA R. AlKlA VIRr,INIA R. ~PIRK 21 07 0331 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 pndude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. DANIEL M. SPIRK SON 506 MILL RACE ROAD CARLISLE, PA 17013 2. .JODY CALEY DAUGHTER 424 LIMESTONE ROAD CARLISLE, PA 17015 3. .JONATHAN M. SPIRK SON 1374 INDIAN PEG ROAD BOILING SPRINGS, PA 17007 4. TIMOTHY M. SPIRK SON 15 COUNTRY CLUB PLACE EAST CAMP HILL, PA 17011 5. GABRIELLE LEE ANDERSON DAUGHTER 1180 DUBLIN PLACE HERNDON,VA 20170 6. RACHEL ANN CZYZ DAUGHTER 1 MARGARET STREET BALDWINSVILLE, NY 13027 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)