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Home My WebLink About10-05-07 (2) --. 15056041125 REV-1500 EX (06-05) PA Departmentaf Revenue ~ Bureau of Individual Taxes . INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Gode Year 2 1 0 7 File Number o 3 3 2 Date of Birth 222460470 01102 0 0 7 07191914 Decedent's Last Name Suffix Decedent's First Name SMELTZER JULIA MI A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Soclal Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [Xl 1. Original Return o 4. Limited Estate [&J o 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 0 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 Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. litigation Proceeds Received o o o o o 8. Total Number of Safe Deposit Boxes 2. Supplemental Return o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required STANLEY Firm Name (If Applicable) J.A. LAS K 0 W SKI 3 6 3 1 NORTH FRONT STREET 232 - 7 6 6 1 r::,~ REGISTER ~ILLS USE O~ S;Q g ~9 (") -i ~I~ \~ <it '~ ;-,r ;;'Z C A L D W ELL & KEARNS First line of address Second line of address City or Post Office State ZIP Code -;::")0 (='Q'n i__j ~.:-:;:; DATE:J:,~ee ::> ~J H A R R I S BUR G P A 17110 r~.;> r r" Correspondent's a-mail address: slaskowski@caldwellkearns.com Under penalties of perjury. I declare that I have examined this return, including accompanying schedules and statements. and to the best of my knowledge alld belief, ItlS true, correct and complete. Declaration of preparer other than the personal representative is based on all infonnation of which preparer has any knowledge. SIGNATURE OF PER RESPON~'B F LG R RN a'1 S ADDRESS II ""1 I:> '" AI ]" D -::0 5t.f.o SIGNATURE OF P r Iv .sG. 31 AI. ,cU'ArIS" 'l/tf-/lA..{..s.It:V;t.c; PLEASE USE ORIGINAL FORM ONLY DATE )-0 ;?A 17t{"o Side 1 L 15056041125 15056041125 --' ~ ---I 15056042126 REV-1500 EX Decedent's Social Security Number Decedenl'sName JULIA A. SMELTZER RECAPITULATION 222460470 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) .............. ...... ... . .......... 2. 79056.00 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. 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 6 2 1 o . 0 0 8 2 9 1 1 . 5 9 1 4 2 0 7 9 . 0 0 3 1 0 2 5 6 . 5 9 5 7 7 2 . 9 9 1 2 7 3 O. 0 0 1 8 5 0 2 . 9 9 2 9 1 7 5 3 . 6 0 6. Jointly Owned Property (Schedule F) D Separate Billing Requested. . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) D Separate Billing Requested. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7) ......... ..... ... .......... 8. 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 Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . 14. 2 9 1 7 5 3 . 6 0 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.O _ o . 0 0 15. O. 0 0 16. Amount of Line 14 taxable 2 at lineal rate X .O~ 9 1 7 5 3 . 6 0 16. 1 3 1 2 8. 9 1 17. Amount of Line 14 taxable o . 0 0 O. at sibling rate X .12 17. 0 0 18. Amount of Line 14 taxable o . 0 0 O. 0 at collateral rate X .15 18. 0 19. Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _ . . . . . . . . 19. 1 3 1 2 8. 9 1 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT [Xl Side 2 L 15056042126 15056042126 --I REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 07 0332 DECEDENT'S NAME JULIA A. SMELTZER --.--.. STREET ADDRESS 1000 CLAREMONT ROAD CITY I STATE -~1 CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 13,128.91 13,800.00 656.45 3. InteresUPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 14,456.45 TotallnteresUPenalty ( 0 + 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) 0.00 1,327.54 0.00 A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (5B) 0.00 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 lXJ b. retain the right to designate who shall use the property transferred or its income; ............................... 0 lXJ c. retain a reversionary interest; or ................................................................................................ 0 lXJ d. receive the promise for life of either payments, benefits or care? ....................................................... 0 lXJ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... lXJ 3. Did decedent own an "in trust for' or payable upon death bank account or security at his or her death? ......... 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which . b f" d . t' ? f)(l contains a ene IClary eSlgna Ion. .................................................................................................. ~ o lXJ o 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 spolJse is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)l. 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. ~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 zero (0) percent [72 PS. ~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 four and one-half (4.5) percent, 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 twelve (12) percent [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. I'1EV-1503 EX + (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF JULIA A. SMELTZER FILE NUMBER 21 07 0332 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2. DESCRIPTION Ten (10) U.S. Savings Bonds - Series EE - issued 2/1993 - issue price $5,000 each POD - Ronald K. Smeltzer for Serial Nos. V5611558, V5611559, V5611560, V5611561, V5611562, V5611563, V5611564, V5611565, V5611566 and V5611567. Three (3) U.S. Savings Bonds - Series EE - issued 8/1994 - issue price $10,000 each POD - Ronald K. Smeltzer for Serial Nos. X5021235, X5021236 and X5021237. VALUE AT DATE OF DEATH 53,940.00 25,116.00 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 79,056.00 ><EV -1508 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF JULIA A. SMELTZER FILE NUMBER 21 07 0332 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 1. DESCRIPTION Claremont Nursing & Rehab - Refund of security deposit VALUE AT DATE OF DEATH 6,210.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 6 210.00 REV-1509 EX + (6-98) '* SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JULIA A. SMELTZER FILE NUMBER 21 07 0332 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. Ronald K. Smeltzer 162 Cedar Lane Princeton, NJ 08540 Son B c JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY '10 OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DE CD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 1995 Vanguard Money Market Account No. 9903916043 54,889.18 50. 27,444.59 Date-of-death value as stated includes jointly owned funds and excludes proceeds received from 11/14/06 sale of Decedent's home of $145,079 as reported on Schedule G, Item 1 2. A. 2002 MBNA - Certificate of Deposit Account 68100-557588-1 108,752.00 50. 54,376.00 3. A. 2003 Wachovia Bank NA - Club 50 Checking Account No. 2,182.00 50. 1,091.00 1000323095429 TOTAL (Also enter on line 6, Recapitulation) $ 82,911.59 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY ESTATE OF JULIA A. SMELTZER FILE NUMBER 21 07 0332 DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAl ESTATE VALUE OF ASSET INTEREST VALUE (IF APPLICABLE) 1, Proceeds from 11/14/06 sale of Decedent's home- 145,079.00 100. 3,000.00 142,079.00 29 Fargreen Road, Camp Hill. PA, plus interest to date of death, deposited to Vanguard Money Market Account No. 9903916043 TOTAL (Also enter on line 7 Recapitulation) $ 142,079.00 This schedule must be completed and filed If the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. (If more space is needed, insert additional sheets of the same size) ~EV-1511 EX+ (12-99) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF JULIA A. SMELTZER FILE NUMBER 21 07 0332 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Myers-Harner Funeral Home, Inc. 4,997.00 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 Caldwell & Kearns 750.00 3. Family Exemption: (If decedenfs address is not the same as ciaimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Postage and Fax 10.99 8. Federal Express 15.00 TOTAL (Also enter on line 9, Recapitulation) $ 5,772.99 (If more space is needed, insert additional sheets of the same size) .......... REV-1512 EX+ (12-03) '* SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JULIA A. SMELTZER FILE NUMBER 21 07 0332 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Claremont Nursing & Rehab 5,558.00 2. Carlisle Regional Medical Center 714.00 3. Federal Income Tax - IRS 1040 - 2006 2,011.00 4. PA Income Tax - PA 40 - 2006 135.00 5. Special Event EMS 83.00 6. Appalachian Orthopedic Center 200.00 7. Federal Income Tax - IRS 1040 - 2007 4,029.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 12,730.00 RELA TIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)J 1. Ronald K. Smeltzer Lineal 162 Cedar Lane 100% Princeton, NJ 08540 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIA TE, ON REV-1500 COVER SHEET n. 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 $ ""''''''' "* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF JULIA A SMELTZER - SCHEDULE J BENEFICIARIES FILE NUMBER 21 07 0332 (If more space is needed, insert additional sheets of the same size)