The URL can be used to link to this page

Home My WebLink About10-31-07 (3) -l 15056041147 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 Security Number Date of Death OFFICIAL USE ONLY County Code Year INHERITANCE TAX RETURN RESIDENT DECEDENT 21 07 File Number 0230 Date of Birth 171281823 02042007 07231935 Decedent's Last Name Suffix Decedent's First Name HECKERT KARL MI M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW !HI 1. Original Retum 0 2. Supplemental Retum o 3. Remainder Retum (date of death prior to 12-13-82) 0 4. Limited Estate 0 4a. Future Interest Compromise (date of death after 12-12-82) 0 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) 0 9. Litigation Proceeds Received 0 10 Spousal Povert~ Credit (date of death . between 12-31- 1 and 1-1-95) o 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) iORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ame Daytime Telephone Number TERRENCE J. KERWIN, ESQUIRE 7173623215 ~.'} Firm Name (If Applicable) KERWIN &: KERWIN Ci First line of address , , . ;-;-1 '"1 (.....) REGISTER QFWlLLS US~NL Y . . --; ~J .:..:.; 4245 ROUTE 209 , -- ;2~i Second line of address c . __.I.... ~ -, N City or Post Office ELIZABETHVILLE State PA ZIP Code 17023 DATE FILED CO . i Correspondent's e-mail address: 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. SI NA T RSON RESPONSIBLE FO ING URN DATE i , L. Dennis Heckert 10- ;JJI - 0' Terrence J. Kerwin, Esquire DATE 10- ::L 9- 07 4245 Route 209, Elizabethville, PA 17023 L Side 1 15056041147 15056041147 ....J.l~ .-J 15056042148 REV-1500 EX Decedent's Name: HECKERT, KARL M. 171281823 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) 0 Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 Separate Billing Requested............. 7. 8. Total Gross Assets (total Lines 1-7)....................................................................... 8. 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 Subject to 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, of transfers under Sec. 9116 (a)(1.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14"iaXable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 16. 17. 18. 19. Tax Due....................................................... ......................... ......................... ............ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15056042148 Decedent's Social Security Number 4,683.38 4,683.38 6,719.94 1,105.12 7,825.06 -3,141.68 -3,141.68 0.00 D 15056042148 --.J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 07 - 0230 u-( ;...., .....NTS NAME Heckert, Karl M. STREET ADDRESS 1 Richard Lane, Apt. 104 CITY I STATE IZIP Camp Hill, PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 0.00 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (3) 0.00 (4) (5) 0.00 (SA) (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: a. retain the use or income of the property transferred;.................................................................................. b. retain the right to designate who shall use the property transferred or its income;.................................... c. retain a reversionary interest; or.................................................................... ........................... ................... d. receive the promise for life of either payments, benefits or care?.............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?...... ........ ..................... .... ..... ...... ..... .......................... ..................................... 0 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 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. Yes No ~ ~ ~ [!] 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. ~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 zero (0) percent [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 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 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 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. . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEAlTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Heckert, Karl M. FILE NUMBER 21 - 07 - 0230 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Household goods 250.00 2 Highmark Freedom Blue - premium refund 118.80 3 Comcast Refund 56.96 4 M& T Bank - Checking Acct. #895067 1,609.89 5 M& T Bank - Checking Acct. #9838443241 1,647.73 6 1998 Taurus 1,000.00 TOTAL (Also enter on Line 5, Recapitulation) 4,683.38 ~Bank .. . ACCOUNT NO. ACCOUNT TYPE 895067 CLASSIC CHECKING STATEMENT PERIOD PAGE JAN.13-FEB.13)2007 1 OF 1 00 7 04350M M 021 817 KARL M HECKERT 1 RICHLAND LN # 104 CAMP HILL PA 17011 TRINDLE ROAD OFFICE BEGINNING DEPOSITS & OTHER CURRENT ENDING BALANCE OTHER ADDITIONS CHECKS PAID SUBTRACTIONS INTEREST PO BALANCE NO. I AMOUNT NO. I AMOUNT NO. I AMOUNT 2)432.50 21 1)366.33 71 2 ) 000 . 15 2 I 188.79 0.00 1)609.89 ACCOUNT SUMMARY PO )TING DEPOSITS~INTEREST CHECKS & OTHER DAILY [~TE TRANSACTION DESCRIPTION & OTHER ADDITIONS SUBTRACTIONS BALANCE OP13-07 BEGINNING BALANCE $2)432.50 01-16-07 CHECK NUMBER 4377 590.97 01-16-07 CHECK NUMBER 4378 5.53 1)836.00 01-18-07 CHECK NUHBER 4379 / 28.50 1,807.50 01-22-07 VERIZON ARC CHECK PYMT 000000000004380 160.48 1,647.02 01- 24 - 07 US TREASURY 303 SOC SEC - 94 0 . 00 2,587.02 01-25-07 CHECK NUHBER 4382 1,108.97 01-25-07 TW~*AOL SERVICE 0107 28.31 1,449.74 01-29-07 CHECK NUHBER 4381 51.25 1)398.49 01-30-07 CHECK NUHBER 4383 198.00 1,200.49 01-31-07 PA TREASURY DEPT ANNUITANT 426.33 01-31-07 CHECK NUHBER 4384 16.93 1,609.89 ENDING BALANCE $1,609.89 ACCOUNT ACTIVITY 4377 01-16-07 4381~ 01-29- 07 4384 01-31-07 590.97/ 51. 25 / 16.93./ CHECKS PAID SUMMARY 4378 01-16-07 5.53/ 4382 01-2.5-07 1)108.97 / 4379 01-18-07 4383 01-30- 07 I 28.50 / 198 . 00 /" LOOSA (1/03) . U:1 M8fl' Bank " - ,- ACCOUNT' HO. ACCOUNT TYPE 9838443241 M&T CLASSIC CHECKING W/IHTEREST STATEMENT PERIOD PAGE JAN.13-FEB.15,2007 1 OF 1 00 o 06123M NM 017 17566 KARL M HECKERT 1 RICHLAND LN # 104 CAMP HILL PA 17011 INTEREST PAID YEAR TO DATE 0.28 WEST SHORE PLAZA BEGINNING DEPOSITS & OTHER CURRENT ENDING BALANCE OTHER ADDITIONS CHECKS PAID SUBTRACTIONS INTEREST PO BALANCE NO. I AMOUNT NO. I AMOUNT NO. I AHOUNT 1,647.58 01 0.00 01 0.00 o I 0.00 0.15 1 , 647 . 73 ACCOUNT SUMMARY POSTING DEPOSITS~INTEREST CHECKS & OTHER DAIL Y DATE TRANSACTION DESCRIPTION & OTHER ADDITIONS SUBTRACTIONS BALANCE 01-13-07 BEGINNING BALANCE $1 , 647 . 58 02-15-07 INTEREST PAYMENT 0.15 1,647.73 ENDING BALANCE $lJ647.73 ACCOUNT ACTIVITY ANNUAL PERCENTAGE YIELD EARNED 0.09 % LOOBA (1/03) . SCHEDULE H FlJNERAL EXPENSES & ADNINSTRATIVE COSTS COM\lONWEAl TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Heckert, Karl M. Debts of decedent must be reported on Schedule I. FILE NUMBER 21 - 07 - 0230 ITEM DESCRIPTION AMOUNT NUMBER FUNERAL EXPENSES: A. 1 Musselmans Funeral Home 6,175.94 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees Kerwin & Kerwin -- Terrence J. Kerwin, Esquire 350.00 3. Family Exemption: (If decedenfs 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 72.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Cumberland Law Journal - Estate Notice 75.00 TOTAL (Also enter on line 9, Recapitulation) 6,719.94 . SchecUe H FmeraI ExpeIISeS & ~Costscoolinued COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Heckert, Karl M. I FILE NUMBER 21 - 07 - 0230 2 The Paxton Herald - Estate Notice 38.00 3 Register of Wills - additional Short Certificates 4.00 4 Register of Wills - Release 5.00 Page 2 of Schedule H . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Heckert, Karl M. FILE NUMBER 21 - 07 - 0230 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 West Shore EMS - ambulance bill 105.12 2 Apartment rent - two months 1,000.00 TOTAL (Also enter on Line 10, Recapitulation) 1,105.12 REV.1513 EX+ (~) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Heckert, Karl M. I FILE NUMBER 21 - 07 - 0230 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List TNstee(s) I. TAXABLE DISTRIBUTIONS [include outright s~ousal Clistributions, and ansfers under Sec. 9116 (a) (1.2)] 1 L. Dennis Heckert Brother 100% P. O. Box 205 Gratz, PA 17030 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 KERWIN & KERWIN AITORNEYS AT LAW 4245 ROUTE 209 ELIZABETHVILLE, PA 17023 (717) 362-3215 (717) 896-9089 FAX (717) 362-4459 E-mail: lJJ@epix.net GOVERNORS'ROW 27 NORTH FRONT STREET HARRISBURG, PA 17101 PATRICK E. KERWIN (1913-1987) (717) 238-4765 FAX (717) 238-8455 GREGORYM. KERWIN - GMK@Kerwinlawfmn.com. TERRENCE J. KERWIN - KK@Kerwinlawfinn.com JOSEPH D. KERWIN - JDK@Kerwinlawfinn.com HOLLY McCLURE KERWIN - KK@Kerwinlawfinn.com Please RfJply To: Cl ELIZABETIMLLE OFFICE o HARRISBURG OFFICE October 29, 2007 Register of Wills Office Cumberland County One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Karl M. Heckert Estate Proceedings No.: 2007-00230 Dear Register of Wills: filing: In regard to the above-captioned Estate, please find enclosed herewith the following for 1. An original and two (2) copies of a Pennsylvania Inheritance Tax Return. 2. An original and two (2) copies of a Cumberland County Inventory. 3. An original and one (1) copy of a Release. 4. A check in the amount of $35.00 for the filing fee for the Return, Inventory and Release. 5. An original and one(l) copy of a Status Report Under Rule 6.12. I have enclosed a self-addressed, stamped envelope for your convenience in returning the clocked-in copies and receipts to me. Thank you for your kind assistance. Very truly yours, T~~= \ TJK:pjw Enclosures D: \PJW\LET\reg- cumb. inh -Heckert - Est. wpd "j-- ..11- ,fill v G o .,. ", ~ ", II' ~ : ,. 'i~ .,,'1, _;J ";'1 ' "',1:; .,.,' tJIt, ....; rM'; .-" uII' -'~. ~ ../f ^ ro .\' .-, \ \: '{ \ \'1: L 8 u....\J\ ,-I.i C\I'.( C""~'\ \ )f"\-'\- C\j~'J\ ~ (1) == ~ a:~ml' W-l 0 'I"'" C\I<( ~as.!1a.. -'if (I)::J - 'IV ~o~ z<Da:= _Elt)~ ==a~(j) a:<(~.c w tS ~ W ~ f'. ~ ex> ~ ~~ ~ P::l1 o <("1') Cf.ll>t::J....-f j ~ g~ H::J ....-f ~O~ ~u::J< o~~~ !X: H" ~ !X:~ Hpa::JH Cf.l~OCf.l Hl=!lUH ~::E:~H ~pz:;l uou